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National and international financial reporting standard convergence and the relevance for non-participants in capital markets : a preparer perspective

Wise, Victoria and Faux, Jeffrey 2005, National and international financial reporting standard convergence and the relevance for non-participants in capital markets : a preparer perspective, Malaysian accounting review, vol. 4, no. 1.

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Title National and international financial reporting standard convergence and the relevance for non-participants in capital markets : a preparer perspective
Author(s) Wise, Victoria
Faux, Jeffrey
Journal name Malaysian accounting review
Volume number 4
Issue number 1
Total pages 1 journal article
Publisher U P E N A [now Malaysian Accountancy Research and Education Foundation (MAREF)]
Place of publication Selangor, Malaysia
Publication date 2005-07
ISSN 1675-4077
Summary This study presents some implications of recent policy moves to enhance the harmonization of financial reporting and disclosure by adopting international financial reporting standards. In particular the impact on small organizations that do not participate in capital markets is considered. The results of a survey of practitioners indicate a perception that the non-capital market sector is likely to be significantly affected by additional reporting burden that convergence with international financial reporting standards imposes. On the whole the results show there was concern that the traditional users of the financial reports of organizations who do not participate in capital markets, would have limited if any, use for financial reports that conformed to international financial reporting standards, The results of this study have implications for nations such as Malaysia and New Zealand, which are currently engaging in the differential reporting debate.
Notes
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Language eng
Field of Research 150104 International Accounting
150102 Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2005, U P E N A [now Malaysian Accountancy Research and Education Foundation (MAREF)]
Persistent URL http://hdl.handle.net/10536/DRO/DU:30025407

Document type: Journal Article
Collections: Deakin Graduate School of Business
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